Legal Opinion
Terrebonne Parish Sales & Use Tax Department v. D & S Oilfield Rental Co.
Louisiana Court of Appeal
Decided April 3, 1984No. 83 CA 0559PublishedCited by 4 opinions
1Opinion of the Court
SHORTESS, Judge.
On September 16, 1982, the Terrebonne Parish Sales and Use Tax Department (Parish) filed three petitions seeking to collect unpaid sales and use taxes from Alvin De-laune, Special, D & S Oilfield Rental Company, and Louisiana Offshore Rentals, Inc. (defendants). It was alleged that defendants, all separate entities owned and/or substantially controlled by Alvin Delaune, had failed to pay the Parish taxes due on various transactions involving the purchasing and leasing of oil field support equipment.
The three petitions were identical except for the places where blanks had been…
2Cases cited5 opinions
- Klohn v. Louisiana Power & LightSupreme Court of Louisiana · 1981
- Brown v. Parish of East Baton RougeLouisiana Court of Appeal · 1960
- Hudson v. City of Baton RougeLouisiana Court of Appeal · 1979
- Isbell v. PankratzLouisiana Court of Appeal · 1973
- Martin v. Vapor Honing Co.Louisiana Court of Appeal · 1962
3Cited by4 opinions
- City of Eunice v. CLM Equipment Co., Inc.Louisiana Court of Appeal · 1987
- City of Slidell v. Primo Enterprise, Inc.Louisiana Court of Appeal · 1989
- Terrebonne Parish Sales & Use Tax Department v. D & S Oilfield Rental Co.Supreme Court of Louisiana · 1984
- State, Department of Transportation & Development v. WahlderLouisiana Court of Appeal · 1990